09_Intangible_Assets - Balance sheet? Levs approach to...

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Click to edit Master subtitle style Intangible Assets ACCY 560 Information in Value Creation June 30, 2011
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Point of  inception Project  Timeline Initial sale to  customers economic  feasibility Research Development
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Technological/commercial feasibility? Source:   , innovation.org  (http://www.innovation.org/
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Accounting for intangibles Which financial statement is most adversely  affected by current intangible accounting  standards? Income  statement?
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Unformatted text preview: Balance sheet? Levs approach to intangibles accounting Disclosure A value chain scoreboard for intangibles Discovery & Learning Implementatio n Commercializatio n Reporting (financial statement measurement) Capitalization of estimated benefits and subsequent expensing of benefit consumption (or loss) Next week July 4 Day off in celebration of the 4th of July July 5 July 6 Performance measurement (markets) July 7 Communications lab Strategy & strategic management I...
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This note was uploaded on 07/30/2011 for the course ACCT 560 taught by Professor Chandler during the Summer '11 term at University of Illinois, Urbana Champaign.

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09_Intangible_Assets - Balance sheet? Levs approach to...

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